Do small businesses get HST back?

In Canada, small businesses frequently have the opportunity to reclaim the Harmonized Sales Tax (HST) paid on qualifying business expenses through what is known as an Input Tax Credit (ITC). Registered small businesses under the HST/GST (Goods and Services Tax) system can utilize ITCs to recover the HST paid on these expenses, essentially resulting in a refund.Yet, the eligibility to claim ITCs hinges on various factors, such as the type of expenses and their connection to taxable supplies provided by the business.